VATPOSS08200 | Where performed services: law

Law from 1 January 2011

UK Law: Schedule 4A paragraph 9A VAT Act 1994

Admission to cultural, educational and entertainment activities etc

(1) A supply to a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the events in question actually take place.

(2) This paragraph applies to the provision of—

(a) services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events (including fairs and exhibitions), and

(b) ancillary services relating to admission to such events.

UK Law: Schedule 4A paragraph 14A VAT Act 1994

Cultural, educational and entertainment services etc

(1) A supply to a person who is not a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the activities concerned actually take place.

(2) This paragraph applies to the provision of—

(a) services relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities (including fairs and exhibitions), and

(b) ancillary services relating to such activities, including services of organisers of such activities.